In exercise of the powers conferred by section 164 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017) read with section 21 of the Uttar Pradesh General Clauses Act, 1904 (U.P. Act no.1 of 1904), the Governor is pleased to make the following rules with a view to amending the Uttar Pradesh Goods And Services Tax Pules, 2017
THE UTTAR PRADESH GOODS AND SERVICES TAX (SEVENTEENTH AMENDMENT) RULES, 2018
1. Short title and commencement
(1) These rules may be called the Uttar Pradesh Goods and Services Tax (Seventeenth Amendment) Rules, 2018.
(2) Save as otherwise provided, they shall be deemed to have come into force with effect from the 13th day of June, 2018.
2. Amendment of rule 37
In the Uttar Pradesh Goods and Services Tax Rules, 2017, hereinafter referred to as the said rules, in rule 37, in sub-rule (1), after the proviso, the following proviso shall be inserted, namely:-
"Provided further that the value of supplies on account of any amount added in accordance with the provisions of clause (b) of sub-section (2) of section 15 shall be deemed to have been paid for the purposes of the second proviso to sub-section (2) of section 162;
3. Amendment of rule 83
In the said rules, in rule 83, in sub-rule (3), in the second proviso, for the words "one year", the words "eighteen months" shall be substituted;
4. Amendment of rule 89
in the said rules, in rule 89, for sub-rule (5), the following sub-rule shall be substituted, and be deemed to have been substituted with effect from 01st July, 2017, namely:-
"(5) in the case of refund on account of inverted duty structure, refund of input tax credit shall be granted as per the following formula:-
Maximum Refund Amount = {(Turnover of inverted rated supply of goods and services) x Net ITC ÷ Adjusted Total Turnover} - tax payable on such inverted rated supply of goods and services.
Explanation:- For the purposes of this sub-rule, the expressions -
(a) Net ITC shall mean input Tax credit availed on inputs during the relevant period other than lhe input tax credit availed for which refund is claimed under sub-rules (4A) or (4B) or both; and
(b) Adjusted Total turnover shall have the same meaning as assigned to it in sub-rule (4)."
5. Amendment of rule 95-
In the said rules, in rule 95, in sub-rule (3), for clause (a), the following shall be substituted, and be deemed to have been subsituted With effect from 01st July, 2017, namely:-
''(a) the inward supplies of goods or services or both were received from a registered person against a tax invoice;"
6. Amendment of rule 97
In the said rules, in rule 97, in sub-rule (1), after the proviso, the following proviso shall be inserted, namely:- "Provided further that an amount equivalent to fifty per cent, of the amount of cess determined under sub-section (5) of section 54 read with section 11 of the Goods and Services Tax (Compensation to States) Act, 2017 (Act no, 15 of 2017), shall be deposited in the Fund.";
7. Amendment of rule 133
In the said rules, in rule 133, for sub-rule (3), the following shall be substituted, namely:-
"(3) Where the Authority determines that a registered person has not passed on the benefit of the reduction in the rate of tax on the supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices, the Authority may order-
(a) reduction in prices;
(b) return to the recipient, an amount equivalent to the amount not passed on by way of commensurate reduction in prices along with interest at the rate of eighteen per cent from the date of collection of the higher amount till the date of the return of such amount or recovery of the amount including interest not returned, as the case may be:
(c) the deposit of an amount equivalent to fifty per cent, of the amount determined under the above clause in the Fund constituted under section 57 and the remaining fifty per cent, of the amount in the Fund constituted under section 57 of the Goods and Services Tax Act, 2017 of the concerned State, where the eligible person does not claim return of the amount or is not identifiable;
(d) imposition of penalty as specified under the Act; and
(e) cancellation of registration under the Act.
Explanation: For the purpose of this sub-rule, the expression, "concerned State" means the State in respect, of which the Authority passes an order.";
8 Amendment of rule 138
In the said rules, in rule 138, in sub-rule (14), after clause (n), the following clause shall be inserted, namcly:-
"(o) where empty' cylinders for packing of liquefied petroleum gas are being moved for reasons other than supply.";
9. Amendment of FORM CSTR-4
In the said rules, in FORM! GSTR-4, in the Instructions, for SI. No. 10, the following shall be substituted, namely
"10. For the tax periods July, 2017 to September, 2017, October, 2017 to December, 2017, January, 2018 to March, 2018 and April, 2018 to June, 2018, serial 4A of Table 4 shall not be furnished.";
10. Amendment of FORM GST PCT -01
In the said rule , in FORM GST PCT-01, in PART B,
(a) against Sl. No. 4, after entry (10), the following shall be inserted, and be deemed to have been inserted with effect from 01st July, 2017, namely:-
"(11) Sales Tax practitioner under existing law for a period of not less than five years (12) tax return preparer under existing law for a period of not less than five years";
(b) after the"Consent", the following shall be inserted, namely:-
"Declaration
I hereby declare that:
(i) I am a citizen of India;
(ii) I am a person of sound mind;
(iii) I have not been adjudicated as an insolvent; and
11. Amendment of FORM GST RFD-01
In the said rules, in FORM GST RFD-01, in Annexture-I,
(a) for Statement 1A, the following Statement shall be substituted, namely:-
"Statement 1A
[see rule 89(2)(h)]
Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]
(b) for Statement 5B, the following Statement shall be substituted, namely:-
"Statement 5B
[see rule 89(2)(g)]
Refund Type: On account of deemed exports
(Amount in Rs.)
12. Amendment of FORM GST RFD-01A
In the said rules, in FORM GST RFD-01A, in Annexture-I,
(Amount in Rs)
By Order,
(Alok Sinha)
Apar Mukhya Sachiv.